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When elderly loved ones become unwell, whether that be because of mental health or physical concerns, families often have difficult and important decisions to make about future care.

The role of a deputy is similar to that of an attorney. If you are acting as an attorney, this will be because the person you are acting for specifically chose you to act and they made a document called a ‘power of attorney’ at a time when they had capacity to do so.

In law, chattels are any items of tangible and moveable property, such as jewellery or artwork or antiques.

Royalty payments are often earned from creative activities such as writing a book or composing music, but they can also be earned from a patent or brand licensing, or from a franchise or even licensing of mineral rights.

Acting as an executor means that you are responsible for reporting the value of the estate and declaring any inheritance tax due, so it is important to make sure you follow correct procedures.